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管理的根本着眼点在于如何扩大收入和降低成本,实施目标成本管理,是降低成本的有效途径。以经营效益为导向的目标成本管理,成为企业提升经营效益的重要手段。
The fundamental focus of management is how to increase revenue and reduce costs, the implementation of the target cost management, is an effective way to reduce costs. The target cost management oriented by operating efficiency has become an important means for enterprises to enhance their operating efficiency.